2024 (9) TMI 881

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nt Pleader (T) ORDER An assessment order dated 20.07.2023 is assailed on the ground of breach of principles of natural justice. 2. The petitioner asserts that a show cause notice dated 19.05.2023 was uploaded on the "View Additional Notices and Orders" tab on the GST portal and not served on the petitioner through any other mode. Therefore, the petitioner further asserts that it was unaware of ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... respondent. He submits that the impugned order was issued after providing an opportunity to the petitioner to show cause by notice dated 19.05.2023 and after providing an opportunity of personal hearing under reminder dated 13.06.2023. 5. Section 169 of applicable GST enactments provides for service of notice through any of the modes specified therein. The record shows that the impugned order wa....